EROTIC SERVICE PROVIDER LEGAL EDUCATIONAL AND RESEARCH

As filed

Subsection

03

NTEE code

I80

Classification

1000

Street

2261 MARKET STREET 548

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2025

• RESEARCH PROJECTS LOOKING AT THE TECHNOLOGIES POLICE USE IN THE SURVEILLANCE OF SEX WORKERS AND THEIR CLIENTS

• STOP THE RAIDS COMMITTEE CAMPAIGN

• WE SUPPORTED EDUCATION FOR TEHE REPEAL OF ANTI-LOITERING PROSTITUTION LAW.

As filed on the 2025 return.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

• 2025

  Revenue

  $78,163

  Expenses

  $55,564

  Contributions

  $78,163

  Grants paid

  $0

• 2024

  Revenue

  $34,302

  Expenses

  $48,624

  Contributions

  $34,302

  Grants paid

  $0

• 2023

  Revenue

  $77,469

  Expenses

  $65,358

  Contributions

  $77,469

  Grants paid

  $0

• 2022

  Revenue

  $30,728

  Expenses

  $51,858

  Contributions

  $30,728

  Grants paid

  $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

• 2021 · 990

  Revenue

  $50,111

  Expenses

  $14,763

  Assets (EOY)

  $53,238

• 2017 · 990-EZ

  Revenue

  $48,177

  Expenses

  $42,028

  Assets (EOY)

  $12,574

• 2016 · 990-EZ

  Revenue

  $32,630

  Expenses

  $31,128

  Assets (EOY)

  $6,425

• 2015 · 990-EZ

  Revenue

  $48,100

  Expenses

  $43,671

  Assets (EOY)

  $4,923

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Form 990-N e-Postcard, tax year 2020

Tax period

1 January 2020 to 31 December 2020

Principal officer

Maxine Doogan

Mailing address

2261 Market Street 548San Francisco CA 94114

Website

esplerp.org

As filed, from the IRS e-Postcard file of 2 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

• CALYX INSTITUTE

  $10,000

  2022 · Research and education regarding surveillance and constitutional rights.

• URGENT ACTION FUND FOR FEMINIST ACTIVISM

  $7,000

  2023 · SECURITY FOR EVENTS

Other IRS files